Guanajuato → Guanajuato · Autopista 45D Salamanca-Querétaro
Punching Celaya, Guanajuato, into the GPS for the trip back from Salamanca, Guanajuato, the dashboard once again shows the 50 km (31 miles) separating the two cities along Autopista 45D Salamanca-Querétaro and estimates 33m to wrap up the return. Salamanca, the sede de la refinería Ing. Antonio M. Amor de Pemex, fades in the rear window while the vehicle picks up the homeward path toward Celaya, the polo industrial automotriz Honda y Mazda del corredor del Bajío. Unlike the outbound leg, it pays to walk around the truck before pulling out — fuel level, tire pressure, dashboard alerts and load straps all deserve a fresh look, because there is less slack to absorb a surprise once fatigue has settled in. Topping off the tank costs roughly MXN 101.64 to cover the same 4.2 liters (1.1 gallons) consumed on the way out. The return reimbursement reaches MXN 325.00 at the MXN 6.50/km benchmark. Before pulling into the driveway, close out the Clara receipt with the final odometer reading: corporate finance accepts the digital file with no wet-ink signature required. For the UK professional driving the 50 km (31 mi) between Salamanca and Celaya, reimbursement of MXN 325.00 fits the subsistence allowance regime when paid at or below HMRC AMAP rates of 45p per mile for the first 10,000 business miles in the tax year. UK firms reimburse at HMRC AMAP rates (45p / 25p per mile) so the payment stays free of PAYE and NIC under approved mileage allowance payments rules. Retain a VAT receipt accepted by HMRC for input-tax recovery from the BEIS-tracked forecourt network forecourt used to refuel; His Majesty's Revenue and Customs (HMRC) compliance officers cross-reference fuel VAT receipts with the P11D return when reimbursement exceeds the approved rate. Excess paid above AMAP on the Salamanca→Celaya run must be reported via PAYE settlement agreement or it becomes a benefit-in-kind on the employee's tax code.